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Digital skatt och suveränitet Vad är effekten av digital skatt

Den ökade digitaliseringen av ekonomin har medfört betydande utmaningar för traditionella skattesystem, särskilt i fråga om beskattning av multinationella företag med omfattande digital närvaro men utan fysisk etablering. Detta har lett till rättvisa konkurrensförhållanden mellan den digitala och den traditionella marknaden samt mellan olika staters skattebaser. Mot denna bakgrund har digital beskThe increasing digitalisation of the economy has led to significant challenges to traditional tax systems, particularly with regard to the taxation of multinational enterprises with substantial digital presence but no physical establishment. This has led to unequal competitive conditions between the digital and traditional markets, as well as between different states’ tax bases. Against this backg

The Committee on the Rights of the Child

The very concept of human rights implies governmental accountability. To ensure that governments are indeed held accountable for their treatment of citizens and others the United Nations has established a wide range of mechanisms to monitor compliance, and to seek to prevent as well as respond to violations.These essays critically examine the functions, procedures, and performance of each of the m

From Handicraft to High Technology - The Transformation of the Swedish forestry Vocational Educationa and Training 1940-1990

Forestry has been one of the major industries in the Swedish economy since the middle of the nineteenth century. During the second part of the twentieth century the industry went through powerful technological changes. Traditional handicraft methods were replaced by modern high technology. As for the forestry VET this meant a strong expansion during the 1950s and 1960s followed by integration into

Barbiturate receptor sites are coupled to benzodiazepine receptors

Barbiturates enhance the binding of [3H]diazepam to benzodiazepine receptor sites in rat brain. This effect occurs at pharmacologically relevant concentrations of barbiturates, and the relative activity of a series of compounds correlates highly with anesthetic activity of the barbiturates and with their ability to enhance postsynaptic inhibitory responses to the neurotransmitter γ-aminobutyric ac

The effects of storm water on Lake Vaxjosjon

The aim of the present study was to determine the pollution load originating from storm water on Lake Vaxjosjon. Each year about 1,050,000 m3 of storm water are discharged into the lake. Storm water represents a substantial pollution source for the lake and therefore also a main reason for the hypertrophic conditions in the lake. In order to evaluate the effects of the discharged storm water on th

In Vivo Testing of the Protective Effect of Gloves

The use of protective gloves is of importance in workplaces where hazardous chemicals are handled, including the chemical industry, the plastic industry, as well as in environments such as dental practices, hairdressing, and beauty salons. Occupational dermatology can provide crucial advice regarding how to avoid or protect the patient against allergens found in the work environment and provide th

Trust in healthcare and perceived discrimination in Sweden : a fixed effects analysis of individual heterogeneity and discriminatory accuracy

INTRODUCTION: Trust in healthcare is central to the delivery of care and unequally distributed between groups in society. Experiences of perceived discrimination have been associated with lack of such trust. Although the importance of trust in healthcare has been highlighted in recent years, studies in this area are relatively scarce.MATERIALS AND METHODS: We investigated the risk of low trust in

Evaluation of threshold-based models to account for surface moisture in meso-scale aeolian sediment transport simulations

Aeolian transport rates decreases during wet conditions as the threshold shear velocity for initiation of transport increases over moist sand. This study investigates the influence of surface moisture on meso-scale aeolian transport simulations. Yearly transport rates towards the dunes are simulated with ten different threshold-based models to account for moisture effects. The ten models show larg

Improving transferability of generated universal adversarial perturbations for image classification and segmentation

Although deep neural networks (DNNs) are high-performance methods for various complex tasks, e.g., environment perception in automated vehicles (AVs), they are vulnerable to adversarial perturbations. Recent works have proven the existence of universal adversarial perturbations (UAPs), which, when added to most images, destroy the output of the respective perception function. Existing attack metho

Vile Vapours : Addiction and the Blood Pact in The Witch of Edmonton

The Witch of Edmonton has frequently been read as a play which exposes the social problems that led to witchcraft accusations in early modern society. This article examines another aspect of the play which has not yet been adequately discussed by literary scholars: the role of physiology, and especially the role of human blood, in the play’s representation of witchcraft and the devil’s manipulatio

Bispecific antibodies targeting CD40 and tumor-associated antigens promote cross-priming of T cells resulting in an antitumor response superior to monospecific antibodies

Background Indications with poor T-cell infiltration or deficiencies in T-cell priming and associated unresponsiveness to established immunotherapies represent an unmet medical need in oncology. CD40-targeting therapies designed to enhance antigen presentation, generate new tumor-specific T cells, and activate tumor-infiltrating myeloid cells to remodel the tumor microenvironment, represent a prom

Abrupt decreases in infectivity of SARS-CoV-2 in aerosols

A respiratory virus emitted in an aerosol particle will experience a tough journey with many obstacles before finding a new host where it can cause an infection (Fig. 1). By every second, its chances to replicate decrease due to removal by building ventilation, deposition on surfaces, or loss in infectivity. Thus, the transport of infectious viruses from the exhaled breath of one person to the inh

Sequential infiltration synthesis and pattern transfer using 6 nm half-pitch carbohydrate-based fingerprint block copolymer

This study presents how sequential infiltration synthesis of trimethyl aluminium and water into a carbohydrate-based block copolymer was used to enable pattern transfer of 6 nm half-pitch horizontal cylinders into silicon. Specular neutron reflectometry measurements of poly(styrene)-block-maltoheptaose self-assembled into horizontal cylinders indicate an increasing content of alumina after each se

Accelerometer derived physical activity patterns in 27.890 middle-aged adults : The SCAPIS cohort study

The present study aims to describe accelerometer-assessed physical activity (PA) patterns and fulfillment of PA recommendations in a large sample of middle-aged men and women, and to study differences between subgroups of socio-demographic, socio-economic, and lifestyle-related variables. A total of 27 890 (92.5% of total participants, 52% women, aged 50–64 years) middle-aged men and women with at

Executive Compensation and Macroeconomic Fluctuations

Macroeconomic fluctuations affect corporations’ performance through demand and cost conditions. Incentive effects of performance-based compensation schemes for management may be weakened or biased by macroeconomic influences if management is unable to forecast macroeconomic fluctuations or unable to adjust operations in response to changes in macroeconomic conditions. In this paper we analyze the